Appeals

Assessment

Amount due

Recovery of VAT

Assessment made before tax due

Assessments

Discretion: judicial review

Time limits

Capital gains tax

Capped

Chargeable on net or gross amount of VAT due

Close company loans to participators, notification

Current-period correction

Direct tax, disallowance

Discharge of liability by later satisfaction of conditions for zero-rating

Effective date of interest charge

Errors

Disclosed under correction procedure

Local authorities

With computer-generated charges

Examples of interest on tax paid late

Four-year cap

Generally

Input tax claimed in wrong period

Interest period

Non-assessment, certain items

On zero VAT

Only due on net VAT due

Payment a precondition of appeal being entertained

Payment gross

Payment where successful application for postponement made

Post-insolvency returns

Properly charged

Proposed harmonisation of interest charge

Rate

Rates and period of application

Reduction

Remittance of case

Repayment

Restriction of deductions for direct tax purposes

Setting of rates

Waiver for national disasters or emergencies